Who pays the insurance premium tax?

The following persons or institutions pay the insurance premium tax:

  • a designated intermediary
  • an insurer in the Netherlands or his authorised agent
  • an intermediary if he receives his fee from an insurer in the Netherlands
  • a legal representative in the Netherlands of an insurer abroad
  • an intermediary who mediates between an insurer abroad and a policyholder in the Netherlands
  • a tax representative in the Netherlands of an insurer in the EU
  • an insurer in the EU who has no tax representative in the Netherlands
  • a tax representative of an insurer outside the EU
  • a policyholder, if the insurance premium tax due is not paid by some other party

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